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Form 706-CE Certificate of Payment of Foreign Death Tax
(Rev. October 2013) ▶ Information about Form 706-CE and its instructions is at www.irs.gov/form706ce. OMB No. 1545-0260
Department of the Treasury ▶ For Paperwork Reduction Act Notice, see instructions.
Internal Revenue Service
Decedent’s first name and middle initial Decedent’s last name Social security number

Country of citizenship at time of death Country of legal residence (domicile) at time of death Date of death

Last address (number and street, city, town or post office, state or province, country, and ZIP or foreign postal code)

Name of executor, administrator, etc.

Address (number and street, apt. or suite no., city, town or post office, state or province, country, and ZIP or foreign postal code)

1 Name of foreign government imposing the tax 2 Death tax finally determined by that government. Do not include any interest
or penalty. Show amount in foreign currency.

3 Was the amount on line 2 figured under the provisions of a death tax convention? . . . . . . . . . . Yes No

4 List amount(s) of death tax paid (other than interest and penalties) and the date(s) of payment. Show amount(s) in foreign currency.

5 The description, location, and value (as established and accepted by the death tax officials of the government named above) of the property
subjected to the death tax are as follows:
Value
Item Description and location (show in
Number foreign currency)
1

(If necessary, attach additional sheets and follow the same format.) Cat. No. 10149C Form 706-CE (Rev. 10-2013)

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Form 706-CE (Rev. 10-2013)                                                                                                      Page  2 
6 Has any refund of part or all of the death tax on line 2 been claimed or allowed? .     . . . . .    . .     . .   . .    Yes No
  If “Yes,” check the statement below that applies: 
  Refund was allowed (show amount in foreign currency).  ▶
  Claim was rejected in full.              Consideration is pending. 
7 Explain below if (a) any credit against or reduction of the death tax shown on line 2 is pending or was allowed, (b) property was taxed at more 
  than one rate, or (c) more than one inheritance was taxed. If you need more space, attach additional sheets. 

8 Will you claim a refund or credit (except as shown on line 6) for any of the amount shown on line 2? . .     . .   . .    Yes No
Under  penalties  of  perjury,  I  declare  that  I  have  examined  this  statement,  including  any  attached  sheets,  and  to  the  best  of  my  knowledge  and 
belief, it is true, correct, and complete. 

         (Signature of executor, administrator, etc.)                                                                (Date) 

         (Signature of executor, administrator, etc.)                                                                (Date) 
                                                     Certification 
                           (For use of authorized tax official of the foreign government imposing the death tax) 
The information contained on lines 1 through 7 above, including any attached statements,      without exception (or)     except as indicated 
is certified to be correct in my attached statement. 

                           (Signature)                                                                 (Title) 

                           (Government)                                                                (Date) 
Forward a certified copy to the Internal Revenue Service as shown on the next page. 
                                                                                                                   Form 706-CE (Rev. 10-2013)

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Form 706-CE (Rev. 10-2013) Page 3
Future developments. For the latest information about If you or any other person receives a refund of any of the
developments related to Form 706-CE and instructions, such as foreign death tax for which you are claiming this credit, you or
legislation enacted after they were published, go to the person receiving the refund must notify the Internal Revenue
www.irs.gov/form706ce. Service Center listed in the Where to file section of these
instructions within 30 days of receiving any refund. Section
General Instructions 20.2016-1 of the Estate Tax Regulations describes what
information to include in this notice. The persons who received
The executor of the decedent’s estate must file Form 706-CE the refund must pay any additional federal estate tax due.
before the IRS can allow a credit for foreign death taxes claimed Death tax conventions are in effect with the countries listed
on Form 706, United States Estate (and Generation-Skipping below:
Transfer) Tax Return. See Instructions for Schedule P of the
Form 706 for information on how to figure the credit for foreign Australia Germany Norway
death taxes. Austria Greece South Africa
The credit for foreign death taxes is allowable only if the Canada* Ireland Switzerland
decedent was a U.S. citizen or a U.S. resident (as defined in the Denmark Italy United Kingdom
Instructions for Form 706) at the time of death. The credit is not Finland Japan
available if the executor elects to deduct these taxes from the France Netherlands
value of the gross estate of a U.S. citizen or resident under the
special rules of section 2053(d) and its regulations. For a *Article XXIX B of the United States—Canada Income Tax Treaty
decedent who, at death, was a U.S. resident but not a U.S.
citizen, and who was a citizen or subject of a foreign country for Where to file. File Form 706-CE at the following address:
which the President has issued a proclamation under section Department of Treasury
2014(h), the credit is allowable only if the country of which the Internal Revenue Service Center
decedent was a citizen or subject at death allows a similar credit Cincinnati, OH 45999
to decedents who, at death, are U.S. citizens resident in that
country.
As explained in the Instructions to Schedule P of Form 706, Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
the credit for foreign death taxes is authorized either by statute States. You are required to give us the information. We need it
or by treaty. If a credit is authorized by a treaty, whichever of the to ensure that you are complying with these laws and to allow
following is the most beneficial to the estate is allowed: us to figure and collect the right amount of tax.
• The credit figured under the treaty; You are not required to provide the information requested on
• The credit figured under the statute; or, a form that is subject to the Paperwork Reduction Act unless
• The credit figured under the treaty plus the credit figured the form displays a valid OMB control number. Books or
under the statute for death taxes paid to each political records relating to a form or its instructions must be retained as
subdivision or possession of the treaty country that are not long as their contents may become material in the
directly or indirectly creditable under the treaty. administration of any Internal Revenue law. Generally, tax
Prepare three copies of Form 706-CE for each foreign returns and return information are confidential, as required by
country's death tax for which you are claiming credit. Send the section 6103.
original form and one copy to the foreign government to whom The time needed to complete and file this form will vary
you paid the tax. Ask that office to certify the form and send it to depending on individual circumstances. The estimated average
the Internal Revenue Service Center listed below. Keep the third time is:
copy for your records. Recordkeeping. . . . . . . . . . . . . . 45 min.
If the foreign government refuses to certify Form 706-CE, the Learning about the law or the form . . . . . . . 4 min.
executor must file it directly with the Internal Revenue Service Preparing the form . . . . . . . . . . . . 25 min.
Center listed in the Where to file section of these instructions. Copying, assembling, and sending
statement under penalties of perjury to explain why the foreign the form to the IRS
Complete the entire form, except the certification. Attach a . . . . . . . . . . . . 27 min.
government did not certify it. In addition, attach a copy of the If you have comments concerning the accuracy of these time
foreign death tax return and a copy of the receipt or cancelled estimates or suggestions for making this form simpler, we would
check for the payment of the foreign death tax. be happy to hear from you. You can send us comments from
www.irs.gov/formspubs. Click on "More Information" and then
on "Comment on Tax Forms and Publications." You can also
send your comments to the Internal Revenue Service, Tax
Forms and Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send the tax form to
this address. Instead, see Where to file, earlier.

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